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Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah
Published by Universitas Muhammadiyah Surabaya
ISSN : 25276344     EISSN : 25805800     DOI : http://dx.doi.org/10.30651/jms.v6i3.7248
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah (e-ISSN: 2580-5800; p-ISSN: 2527-6344) is a journal that is managed by the Islamic Banking Study Program, Muhammadiyah University of Surabaya and in collaboration with professional organizations, namely Ikatan Ahli Ekonomi Islam. This journal is published three times a year (April, August and December). This journal focuses on the publication of research results and scientific articles on islamic banking, islamic finance, islamic microfinance institutions, non-bank financial institutions, islamic capital market, islamic economic and other themes related to Islamic finance.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 52 Documents
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Search results for , issue "Vol 8 No 3 (2023)" : 52 Documents clear
Pelaksanaan Accounting Keuangan Melalui Sistem Informasi Manajemen Keuangan (Studi Kasus di Universitas Muhammadiyah Ponorogo) Syamsul Arifin; Adib Khusnul Rois; Khoirul Arifah
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.19612

Abstract

Pelaksanaan Accounting Keuangan Melalui Sistem Informasi Manajemen Keuangan Universitas Muhammadiyah Ponorogo sebagai salah satu perguruan tinggi swasta Unggulan di Jawa Timur terus berupaya untuk meningkatkan kualitas lembaganya, baik dari segi mutu akademik maupun non akademik. Salah satu pengembangan yang dilakukan adalah pada aspek pengelolaan keuangan. Analisis yang dilakukan, dapat disimpulkan bahwa proses pembukuan di Universitas Muhammadiyah Ponorogo berbasis sistem keuangan terpadu (SIMKEU). Untuk melihat keunggulan dari sistem akan diuraikan sebagai berikut: a) sistem ini meningkatkan efektifitas, efisiensi, dan akuntabilitas pelaporan anggaran yang terjadi selama periode tertentu; b) membantu transparansi penggunaan dana dengan laporan bulanan yang tertata dengan rapi dan jelas; c) ketepatan sistem SIMKEU dalam pencatatan transaksi yang ada; 4) pencatatan sistem yang menghindarkan adanya dobel anggaran, pendanaan anggaran yang belum terprogram, serta penyalahgunaan dana yang ada; dan 4) kemudahan mahasiswa dalam melakukan transaksi keuangan dan untuk mengetahui transaksi apa saja yang terjadi melaku Sistem Informasi Akademik. 
Badan Amil Zakat Nasional (Baznas) Ponorogo dalam Menumbuhkan Ekonomi dan Pendidikan di Masyarakat Azid Syukroni; Adib Khusnul Rois; Mushlih Candrakusuma; Icha Adelia Sufi; Ihsan Muttaqin; Krismonika
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.19654

Abstract

Lembaga amil zakat nasional telah berdiri di Indonesia dengan tujuan untuk menghimpun zakat, infaq dan shodaqoh untuk kesejahteraan umat, BAZNAS Ponorogo menjadi salah satu lembaga yang berdiri di lingkungan pemerintah kabupaten Ponorogo dengan peran untuk menghimpun ZISWAF yang akan disalurkan ke masyarakat. Dalam menjalankan perannya BAZNAS Ponorogo memiliki dua program yang sangat menarik yaitu dalam sektor ekonomi dan pendidikan, dari sektor ekonomi yaitu memberikan bantuan modal usaha dan pembinaan usaha kepada masyarakat, dari sektor pendidikan yaitu memberikan beasiswa kepada SD atau MI, SMP atau MTS, SMA/MA atau SMK, paket bantuan sekolah untuk pendidikan, dan penghargaan untuk instruktur ABK non-PNS adalah contoh dari kategori tersebut. Ponorogo Makmur adalah ungkapan yang digunakan dalam program BAZNAS, yang merupakan salah satu cara untuk menyalurkan dana ZISWAF yang memiliki tujuan untuk kemakmuran mustahik, program ini sudah pernah di terapkan di kecamatan sawoo kabupaten Ponorogo deangan Memberikan bantuan kepada masyarakat 10 ekor kambing kepada 10 mustahik, di tambah lagi dengan program ponorogo makmur dengan memberikan bantuan sebagai berikut: 1).Memberikan pinjaman dalam bentuk modal usaha yang tanpa bunga, 2).Memberikan Bantuan permodalan untuk usaha kepada fair dan mismin serta dhuafa, dalam program pendidikan di pakai istilah Ponorogo Cerdas adalah BAZNAS Ponorogo memberikan banyak Beasiswa kepada para pelajar dengan jumlam 261 pelajar di 22 sekolah SMP yang telah menerima bantuan tersebut. Bentuk dari tasyaruf BAZNAS Ponorogo dalam mendistribusikan bantuan tersebut langsung di serahkan kepada pihak sekolah dan di saksikan oleh guru dan pegawai yang ada di sekolah.
Pengaruh Efektivitas Kepemimpinan (Kecerdasan, Kematangan, Motivasi, Prestasi dan Sikap) terhadap Kinerja Pegawai Dedi Suhendro; Ilham Syahputra Saragih
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.19898

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh kepemimpinan (Kecerdasan, Kematangan, Motivasi, Prestasi dan Sikap) terhadap Kinerja Pegawai pada Badan Kesatuan Bangsa dan Politik Kota Pematangsiantar. Populasi dan sampel dalam penelitian ini adalah pegawai Aparatur Sipil Negara (ASN) dan tenaga honorer berjumlah 39 orang. Variabel bebas kepemimpin dan variabel terikat Kinerja Pegawai. Pengujian instrument dengan menggunakan uji validitas dan reliabilitas, Uji Asumsi Klasik (Uji Normalitas, Uji Multikolinieritas, Uji Heteroskedastisitas), Pengujian Hipotesis (Koefisien Determinasi R2, Uji F, Uji t). Hasil penelitian secara simultan menunjukkan bahwa variabel Independen (X) berpengaruh terhadap variabel dependen (Y) dengan nilai Fhitung>Ftabelatau 3,104>2,50. Secara parsial Variabel Kecerdasan (X1) tidak berpengaruh terhadap Kinerja Pegawai (Y) dengan nilai thitung<ttabelyaitu 1,783<2,023. Variabel Kematangan (X2) tidak berpengaruh terhadap Kinerja Pegawai (Y) dengan nilai thitung<ttabel  yaitu 0,549<2,023. Variabel Motivasi (X3) tidak berpengaruh terhadap Kinerja Pegawai (Y) dengan nilai thitung<ttabel  yaitu -0,060<2,023. Variabel Prestasi (X4) tidak berpengaruh terhadap Kinerja Pegawai (Y) dengan nilai thitung<ttabel  yaitu -1,215<2,023. Variabel Sikap (X5) tidak berpengaruh terhadap Kinerja Pegawai (Y) dengan nilai thitung<ttabel  yaitu 1,366<2,023.
Pengaruh Persepsi Halal Food, Citra Merek (Brand Image), Dan Experiential Marketing Terhadap Keputusan Pembelian Di Restoran Korea Patbingsoo Medan Citra Ariando; Ahmad Rafiki
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.19962

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Persepsi Halal Food, Citra Merek (Brand Image), Dan Experiential Marketing Terhadap Keputusan Pembelian Di Restoran Korea Patbingsoo Medan. Penelitian ini menggunakan metode kuantitatif dengan Teknik pengambilan sampel menggunakan purposive sampling, dengan jumlah sampel sebanyak 100 orang. Teknik pengambilan data dalam penelitian ini dilakukan dengan cara menyebarkan kuesioner yang pengukuranya dengan skala likert dan diolah secara statistic menggunakan analisis regresi linear berganda dan pengujian hipotesis dengan uji t, uji F dan koefisien determinasi (R2) yang sebelumnya data telah diuji menggunakan uji validitas, uji reabilitas dan uji asumsi klasik. Pengolahan data menggunakan program SPSS for windows 22.0. Hasil penelitian ini adalah Persepsi Halal Food memiliki pengaruh terhadap Keputusan Pembelian. Citra Merek memiliki pengaruh terhadap Keputusan Pembelian. dan Experiential Marketing memiliki pengaruh terhadap Keputusan Pembelian. Berdasarkan hasil penelitian menunjukkan bahwa variable pengaruh Persepsi Halal Food, Citra Merek dan Experiential Marketing berpengaruh secara simultan terhadap Keputusan Pembelian. Hal ini terlihat dari nilai Fhitung > Ftabel = 32.274 > 2.70 dengan nilai signifikan 0.000 > 0,05. Uji koefisien determinasi menunjukkan nilai sebesar 0.592 yang berarti bahwa Persepsi Halal Food, Citra Merek dan Experiential Marketing berpengaruh terhadap Keputusan Pembelian sebesar 59.2% sedangkan sisanya dipengaruhi oleh variabel lain diluar penelitian ini.
Pengaruh Likuiditas dan Solvabilitas terhadap Kinerja Keuangan (Studi pada Perusahaan Tambang Sektor Batu Bara yang Terdaftar di Daftar Efek Syariah Tahun 2018–2022) Silfi Afrianti; Usdeldi; Marissa Putriana
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20274

Abstract

The ratio of liquidity and solvency is the most dominant ratio seen by investors in assessing the financial condition of a company, because this second analysis is considered a simple form of analysis but is good for recommendations. This study aims to determine the effect of liquidity and solvency on financial performance in mining companies in the coal sector that are registered on the sharia securities list for 2018 – 2022. The number of samples in this study were 8 companies and used a purposive sampling technique. Statistical methods using multiple linear analysis, t test, F test, and analysis of the coefficient of determination. The results showed that solvency has a significant effect on financial performance, while liquidity has no significant effect on financial performance. By using the F test it is known that liquidity and solvency have a simultaneous influence on financial performance. Calculation of the coefficient of determination shows that all independent variables are 0.560 or 56%, meaning that financial performance can be explained by liquidity and solvency of 56%, while 44% can be explained by other factors such as company size, asset management, and others.
Pelayanan Klaim Produk Jasa Asuransi PT. Asuransi Umum Bumiputera Muda 1967 Miftahul Jannah; Fauzi Arif Lubis
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20348

Abstract

This research aims to understand how the service in Bumiputera Muda 1967 insurance company. This can be seen from the attitude and behavior of the worker figures concerned with the Bumiputera Muda 1967 insurance company itself. Insurance companies can be rated good in the eyes of customers through points including service. Service in an insurance company Insurance is one of the important instruments to protect the company. If the company is negligent in serving customers, it can be concluded that the company will be at financial risk in everyday life. However, services in insurance companies in each company can be different too. But the service in the Bumiputera Muda 1967 insurance company is very good. This can lead to a good bond between customers and workers at Bumiputera muda 1967 insurance company. This research was conducted using a qualitative approach, with the in-depth interview method as the main data collection tool. Research participants consisted of individuals from each customer of Bumiputera Muda 1967 insurance service users, who had used or considered insurance. Interview data was analyzed using thematic analysis method to identify the main themes that emerged.The results showed that the service at the Bumiputera Muda 1967 insurance company was very good. Not differentiating or grouping customers, both the service and each process is classified as very good and runs normally. These findings provide valuable insights in understanding how customers respond to services at Bumiputera muda 1967 insurance company. The implication of the results of this study is the importance of strategizing how to make customers happy and comfortable in the services of young bumiputra insurance companies.
Strategi Pemasaran Agen Untuk Mencapai Target Perusahaan Dengan Penjualan Produk Asuransi Umum Pada PT. Asuransi Umum Bumiputera Muda Cabang Medan Silvia Retri Aldona Tampubolon; Fauzi Arif Lubis
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20349

Abstract

Abstract This study aims to analyze the marketing strategies carried out by agents in achieving company targets by selling general insurance products at PT Asuransi Umum Bumiputera Muda Medan Branch. This research was conducted by conducting interviews with insurance agents operating in the branch. The results showed that agents use various marketing strategies to achieve the sales target of general insurance products. The strategies carried out are SWOT Analysis Strategy and identifying potential target markets, building good relationships with prospective customers, making persuasive presentations, providing clear and accurate information about products, and providing good service to customers. In addition, agents also use marketing media such as social media and personal networks to expand the reach of product promotion. The results of this study are expected to contribute to the development of general insurance agent marketing strategies to achieve company targets and increase sales of general insurance products. Keywords : Strategy, Insurance Agen, Targets
Analisis Sistem Klaim BPJS Kesehatan pada Perkebunanan Socfindo Aek Pamienke Siti Aminah Nasution
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20350

Abstract

The membership administration procedure factor, medical resume factor, diagnosis codeification factor and action codeification factor are still obstacles so that the claim file is returned by the BPJS Health verifier. The aim of this research is to find out the procedures for BPJS Health claims on socfindo plantations. Library research or literature study and quantitative approach. This research uses an online-based journal. As in the case of membership administration procedures, medical resume factors, diagnosis codification factors and action codification factors. The factor that caused the BPJS health claim files to be returned was the absence of a Standard Operating Procedure (SOP) governing patient registration regarding the collection of documents required for BPJS patient registration. Author authentication components and good record audits are not appropriate because there is no medical staff's signature and there are still blank sections. As well as writing non-specific diagnoses so that the codification is inaccurate and the coder relies on memorization not referring to ICD-10 or only looking at ICD-10 volume 3 without referring to volume 1. Keywords: BPJS, Claims, Literature, Procedures
Problematika Klaim Nasabah Asuransi Jiwa Syariah di PT. Prudential Life Assurance Unit Prestasi Agency Binjai Dini Dwi Ariska; Yusrizal
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20351

Abstract

Abstract Life insurance is insurance that aims to protect someone against unexpected financial losses due to death. The problems that occur at PT. Prudential Life Assurance Agency Binjai, namely the rejection of customer claims. The causes of rejected customer claims are because customers do not complete the requirements and claim submission documents, illnesses claimed are not covered by the company, inactive insurance policies, dishonesty in disclosing medical history, claims are included in exceptions, and the claim filing period has passed the expiration date. In addition, there are 4 things that cause sharia life insurance cannot be claimed by customers who have died, namely death by suicide, being sentenced to death in court, fights, demonstrations, and being killed by enthusiasts or their relatives in order to get compensation. To avoid being rejected by customer claims, the insured should complete the specified documents and follow the procedures for submitting predetermined claims, such as policies, KTP PP, KTP TU, KTM PM, receipts for hospital fees, doctor's certificates, death certificates, claim forms, and other required documents. In this study using descriptive qualitative method with data collection using observation and interviews to obtain valid information. Keywords: Problems, Life Insurance, Denial of Claims
Analisis Efektivitas Sistem Informasi Akuntansi Penggajian dalam Mendukung Pengendalian Intern Pada PT. Kereta Api Indonesia (Persero) UPT. Balai Yasa Pulubrayan Yafika Apriliza; Kamilah K; Atika
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20387

Abstract

This research aims to analyze the accounting, payroll and internal control information systems at PT. Indonesian Railways (Persero) UPT. Balai Yasa Pulubrayan which is located on Jl. Ps., Pulo Brayan Bengkel, Kec. Medan Tim., Medan City, North Sumatra 20241. The method used in this research is a qualitative method with a descriptive approach, data is collected by observation, interviews and documentation. The research results show that the accounting information system at PT. Indonesian Railways (Persero) UPT. Balai Yasa Pulu Brayan has been running quite well and effectively, the company has implemented a computerized system and has shown the division of duties and responsibilities for each section within the company, recording procedures and documents that are sufficient to support the implementation of each procedure included in the control internal. Payroll accounting information system at PT. Indonesian Railways (Persero) UPT. Balai Yasa Pulubrayan has fully supported the elements of internal control related to payroll. Because it has shown responsibility to the authorities therein. Payroll Accounting System implemented by PT. Indonesian Railways (Persero) UPT. Balai Yasa Pulubrayan is in accordance with the Islamic economic perspective and is in accordance with what was recommended by the Prophet, Islamic values have been fulfilled because employee salaries have been given fairly and appropriately according to the position of each employee. Keywords: Accounting Information Systems, Payroll, Internal Control

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